Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5003 (2026)

Tax Equalization and Review Commission; created; commissioners; term

✓ current as of July 2026

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(1) The Tax Equalization and Review Commission is created. The Tax Commissioner has no supervision, authority, or control over the actions or decisions of the commission relating to its duties prescribed by law. Beginning July 1, 2023, the commission shall have four commissioners, one commissioner from each congressional district and one at-large commissioner, with terms as provided in subsection (2) of this section. All commissioners shall be appointed by the Governor with the approval of a majority of the members of the Legislature.

(2) The term of the commissioner from district 1 expires January 1, 2028, the term of the commissioner from district 2 expires January 1, 2024, the term of the commissioner from district 3 expires January 1, 2026, and the term of the at-large commissioner expires January 1, 2028. After the terms of the commissioners are completed as provided in this subsection, each subsequent term shall be for six years beginning and ending on January 1 of the applicable year. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his or her term of office, a commissioner shall continue to serve until his or her successor has been appointed.

(3) The commission shall designate pursuant to rule and regulation its chairperson and vice-chairperson on a two-year, rotating basis.

(4) A commissioner may be removed by the Governor for misfeasance, malfeasance, or willful neglect of duty or other cause after notice and a public hearing unless notice and hearing are expressly waived in writing by the commissioner.

Notes of Decisions

Cited in 3 cases, 1999–2018 · leading case: Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015).

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Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). · cites it 3× “See Neb. Rev. Stat. §§ 77-5003 (1) and 77-5005(2) (Cum.”

Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834 (Neb. 2018). · cites it 2× “Cain argued this procedure violated his due process rights under Neb. Rev. Stat. §§ 77-5003 (1) and 77-5015 (Cum.”

Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). “Under TERCA, TERC was granted the power to hear appeals involving certain property tax matters, including decisions of a county board of equalization granting or denying tax-exempt status for real or personal property. § 77-5007(2).”

— Neb. Rev. Stat. § 77-5003(1) — 1 case

Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). “See Neb. Rev. Stat. §§ 77-5003 (1) and 77-5005(2) (Cum.”

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